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NY 864542


JUL 12 1991

CLA-2-48:S:N1:234 864542

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010; 4817.20.4000; 4823.51.0080; 6307.90.9590

Ms. Irma J. Moore
Putumayo
149 Wooster Street
New York, N.Y. 10012

RE: The tariff classification of stationery items from India.

Dear Ms. Moore:

In your letter dated June 19, 1991, you requested a tariff classification ruling.

Four articles were furnished, which are returned herewith, as requested. Style number 530934, a Journal, is a fabric covered book. The printed cotton fabric covers a thin piece of foam and is mounted on cardboard. The book has pages printed with lines, only; there are no words, symbols or illustrations. The entire book measures approximately 8 3/4" by 6". It is not marked to indicate its country of origin.

The applicable subheading for the Journal, Style 530934, will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries, of paper. The rate of duty will be 4% ad valorem. Articles classifiable in this subheading, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Each Journal is required to be marked, "Made in India", in a conspicuous place. We would recommend as such a place the inside front cover.

Style number 530929 is a cellophane-wrapped, ribbon-bound retail package of 10 Notecards and 10 envelopes, of paper or paperboard. The notecards are made from a flat piece of paper that measures approximately 5 3/4" by 7". The notecard is printed on one half of the flat sheet and then folded in half. There is no message or greeting on it. The finished measurement of the notecard is approximately 5 3/4" by 3 1/2". The envelopes measure approximately 6" by 4". There is no country of origin marking on this style.

Style 530929 constitutes "goods put up in sets for retail sale" for tariff purposes, and is classifiable in HTS subheading 4817.20.4000, HTS, which provides for: Other (than certain enumerated) correspondence cards, of paper or paperboard. The rate of duty will be 3.2 percent ad valorem, subject to a Free rate of duty, as the product of India, under the GSP, as above. Each set must be marked, "Made in India", in a conspicuous place on the outer cellophane container.

Style 530930 is a cellophane-wrapped, ribbon-bound retail package of 15 sheets of paper and 10 envelopes. The paper has a printed border. The paper measures approximately 10 1/2" by 7 1/4". The envelopes measure approximately 7 3/4" by 3 1/2". There is no country of origin marking on this style.

Style 530930 is also a "set" for tariff purposes, and is classifiable in HTS subheading 4823.51.0080, HTS, which provides for: Other (than certain enumerated) paper and paperboard, of a kind used for writing, printing or other graphic purposes, cut to size or shape, printed embossed or perforated. The rate of duty will be 3 percent ad valorem, subject to a Free rate under GSP, as a product of India, upon compliance with all applicable regulations. Country of origin marking is required; see Style 530929, as above.

Style 530931 is a textile covered cover for a notepad, measuring, in folded condition, approximately 4 1/2" by 4 1/2". The underlying structure is paperboard, with a thin piece of foam. It is not marked to indicate its country of origin.

Style 530931, the cover, is classifiable in subheading 6307.90.9590, HTS, which provides for: Other (than certain enumerated) made up articles of textiles. The rate of duty will be 7 percent ad valorem, subject to duty free treatment, as a product of India, under the GSP, upon compliance with applicable regulations. Each cover must be marked, "Cover Made in India", in a conspicuous place.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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